The table below lists the 5 tariff lines under HS 28459000. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 2845900001 | Except for heavy water, deuterium and deuterated compounds, boron and its compounds and mixtures with other boron-10 isotopes accounting for more than 20% of the total boron content, and other enriched lithium-6 isotopes and their compound mixtures [Enriched lithium-6 isotopes refer to lithium-6 isotope enrichment>7.5% (by atomic number)] | 5% | - | 0% | 13% | 17.5% | More | |
| 2845900040 | A mixture containing helium-3 | 5% | - | 0% | 13% | 17.5% | More | |
| 2845900050 | Anti cancer drug raw materials (tosylate donafenib), deuterated butyrazine | 5% | 0% | 0% | 3% | 10% | More | |
| 2845900060 | Anti cancer drug raw materials (tosylate donafenib), deuterated butyrazine | 5% | 0% | 0% | 13% | 17.5% | More | |
| 2845900090 | Other isotopes and other compounds (other than those of heading No.28.44) | 5% | - | 0% | 13% | 17.5% | More |